{"id":10303,"date":"2026-03-18T19:11:14","date_gmt":"2026-03-18T12:11:14","guid":{"rendered":"https:\/\/arito.vn\/?p=10303"},"modified":"2026-06-27T22:56:24","modified_gmt":"2026-06-27T15:56:24","slug":"so-cai-la-gi-huong-dan-cach-ghi-so-cai-chi-tiet-nhat","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/so-cai-la-gi-huong-dan-cach-ghi-so-cai-chi-tiet-nhat\/","title":{"rendered":"S\u1ed5 c\u00e1i l\u00e0 g\u00ec? C\u00e1ch ghi &#038; 5 h\u00ecnh th\u1ee9c ghi s\u1ed5 c\u00e1i 2026 (TT 99\/2025)"},"content":{"rendered":"<p class=\"p1\">S\u1ed5 c\u00e1i l\u00e0 ch\u1ee9ng t\u1eeb t\u1ed5ng h\u1ee3p quan tr\u1ecdng nh\u1ea5t trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p, ghi nh\u1eadn to\u00e0n b\u1ed9 ph\u00e1t sinh N\u1ee3 v\u00e0 C\u00f3 c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n trong k\u1ef3. N\u0103m 2026, c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng <b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b> (thay Th\u00f4ng t\u01b0 200\/2014 t\u1eeb 01\/01\/2026) ho\u1eb7c Th\u00f4ng t\u01b0 133\/2016 \u0111\u1ec1u c\u1ea7n c\u1eadp nh\u1eadt l\u1ea1i bi\u1ec3u m\u1eabu s\u1ed5 c\u00e1i cho kh\u1edbp v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh. B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch s\u1ed5 c\u00e1i l\u00e0 g\u00ec, vai tr\u00f2, c\u1ea5u tr\u00fac, 5 h\u00ecnh th\u1ee9c ghi s\u1ed5 c\u00e1i v\u00e0 ph\u00e2n bi\u1ec7t v\u1edbi s\u1ed5 chi ti\u1ebft.<\/p>\n<h2 class=\"p4\"><b>1. S\u1ed5 c\u00e1i l\u00e0 g\u00ec?<\/b><\/h2>\n<p class=\"p1\">S\u1ed5 c\u00e1i l\u00e0 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3 theo t\u1eebng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n. M\u1ed7i t\u00e0i kho\u1ea3n (nh\u01b0 111 &#8211; Ti\u1ec1n m\u1eb7t, 131 &#8211; Ph\u1ea3i thu kh\u00e1ch h\u00e0ng, 511 &#8211; Doanh thu b\u00e1n h\u00e0ng) c\u00f3 m\u1ed9t s\u1ed5 c\u00e1i ri\u00eang \u0111\u1ec3 theo d\u00f5i s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, c\u00e1c ph\u00e1t sinh N\u1ee3 &#8211; C\u00f3 trong k\u1ef3 v\u00e0 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/p>\n<p class=\"p1\">\u0110\u1eb7c \u0111i\u1ec3m ch\u00ednh c\u1ee7a s\u1ed5 c\u00e1i:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">T\u1ed5 ch\u1ee9c theo t\u1eebng t\u00e0i kho\u1ea3n, m\u1ed7i t\u00e0i kho\u1ea3n 1 s\u1ed5 ri\u00eang ho\u1eb7c 1 nh\u00f3m trang ri\u00eang.<\/li>\n<li class=\"li1\">Ghi ch\u00e9p theo tr\u00ecnh t\u1ef1 th\u1eddi gian, m\u1ed7i giao d\u1ecbch chi\u1ebfm 1 d\u00f2ng.<\/li>\n<li class=\"li1\">\u0110\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c v\u1edbi <span style=\"color: #000080;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/arito.vn\/en\/so-nhat-ky-chung-la-gi-huong-dan-cach-ghi-so-nhat-ky-chung\/\" target=\"_blank\" rel=\"noopener\">s\u1ed5 nh\u1eadt k\u00fd chung<\/a><\/strong><\/span> (ho\u1eb7c ch\u1ee9ng t\u1eeb ghi s\u1ed5) th\u00f4ng qua s\u1ed1 d\u00f2ng v\u00e0 s\u1ed1 trang.<\/li>\n<li class=\"li1\">C\u1ed9ng ph\u00e1t sinh trong k\u1ef3, t\u00ednh s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 \u0111\u1ec3 l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li class=\"li1\">L\u00e0 m\u1ed9t trong c\u00e1c s\u1ed5 k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c theo Lu\u1eadt K\u1ebf to\u00e1n 88\/2015\/QH13 v\u00e0 TT 99\/2025 (ho\u1eb7c TT 133\/2016).<\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-10343\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-18-at-21.07.21.png\" alt=\"s\u1ed5 c\u00e1i\" width=\"1498\" height=\"834\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-18-at-21.07.21.png 1498w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/Screenshot-2024-03-18-at-21.07.21-18x10.png 18w\" sizes=\"(max-width: 1498px) 100vw, 1498px\" \/><\/p>\n<h2 class=\"p5\"><b>2. Vai tr\u00f2 c\u1ee7a s\u1ed5 c\u00e1i trong k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/b><\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p1\"><b>Vai tr\u00f2<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p6\"><b>C\u1ee5 th\u1ec3<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p6\"><b>Ghi ch\u00e9p giao d\u1ecbch t\u00e0i ch\u00ednh<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p6\">To\u00e0n b\u1ed9 ph\u00e1t sinh N\u1ee3 v\u00e0 C\u00f3 c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n trong k\u1ef3 \u0111\u01b0\u1ee3c ghi l\u1ea1i, l\u00e0m b\u1ea3n g\u1ed1c khi c\u1ea7n \u0111\u1ed1i chi\u1ebfu ho\u1eb7c ki\u1ec3m tra.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p6\"><b>T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean BCTC<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p6\">S\u1ed1 d\u01b0 v\u00e0 ph\u00e1t sinh tr\u00ean s\u1ed5 c\u00e1i l\u00e0 d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o \u0111\u1ec3 l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p6\"><b>\u0110\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 chi ti\u1ebft<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p6\">T\u1ed5ng s\u1ed1 ph\u00e1t sinh tr\u00ean s\u1ed5 c\u00e1i ph\u1ea3i kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c s\u1ed5 chi ti\u1ebft, ph\u00e1t hi\u1ec7n nhanh sai s\u00f3t h\u1ea1ch to\u00e1n.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p6\"><b>Ph\u1ee5c v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 thanh tra thu\u1ebf<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p6\">S\u1ed5 c\u00e1i l\u00e0 ch\u1ee9ng t\u1eeb ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 c\u01a1 quan thu\u1ebf ki\u1ec3m tra \u0111\u1ea7u ti\u00ean khi r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p6\"><b>Qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p6\">Ch\u1ee7 doanh nghi\u1ec7p \u0111\u1ecdc s\u1ed5 c\u00e1i c\u00e1c t\u00e0i kho\u1ea3n tr\u1ecdng y\u1ebfu (ti\u1ec1n m\u1eb7t, c\u00f4ng n\u1ee3, doanh thu, chi ph\u00ed) \u0111\u1ec3 n\u1eafm t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh theo th\u1eddi gian.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"p4\"><b>3. C\u1eadp nh\u1eadt 2026: Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay Th\u00f4ng t\u01b0 200\/2014<\/b><\/h2>\n<p class=\"p1\">\u0110\u00e2y l\u00e0 thay \u0111\u1ed5i ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed5 c\u00e1i n\u0103m 2026. Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014. Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt bi\u1ec3u m\u1eabu s\u1ed5 c\u00e1i m\u1edbi ngay t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026.<\/p>\n<p class=\"p1\">3 \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd khi chuy\u1ec3n t\u1eeb TT 200 sang TT 99:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">M\u1eabu s\u1ed5 c\u00e1i theo TT 99\/2025 c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 c\u1ed9t s\u1ed1 li\u1ec7u, \u0111\u1eb7c bi\u1ec7t ph\u1ea7n \u0111\u1ed1i \u1ee9ng nhi\u1ec1u t\u00e0i kho\u1ea3n v\u00e0 s\u1ed1 d\u01b0 \u0111a c\u1ea5p. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ph\u1ea3i c\u1eadp nh\u1eadt bi\u1ec3u m\u1eabu tr\u01b0\u1edbc 31\/12\/2025.<\/li>\n<li class=\"li1\">S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 01\/01\/2026 chuy\u1ec3n t\u1eeb TT 200 sang TT 99 ph\u1ea3i \u0111\u1ed1i chi\u1ebfu l\u1ea1i danh m\u1ee5c t\u00e0i kho\u1ea3n, tr\u00e1nh nh\u1ea7m l\u1eabn \u1edf c\u00e1c t\u00e0i kho\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<li class=\"li1\">S\u1ed5 c\u00e1i n\u0103m 2025 v\u1eabn \u00e1p d\u1ee5ng TT 200\/2014 (cho n\u0103m t\u00e0i ch\u00ednh 2025), t\u1eeb n\u0103m 2026 \u00e1p d\u1ee5ng TT 99\/2025.<\/li>\n<\/ul>\n<p class=\"p1\">Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC (ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n DN SME) v\u1eabn gi\u1eef nguy\u00ean kh\u00f4ng thay \u0111\u1ed5i. T\u1ea3i to\u00e0n b\u1ed9 v\u0103n b\u1ea3n ph\u00e1p l\u00fd c\u1eadp nh\u1eadt 2026 t\u1ea1i <a href=\"https:\/\/arito.vn\/en\/bo-tai-lieu-phap-ly-thong-tu-thue\/\"><span class=\"s1\">B\u1ed9 T\u00e0i li\u1ec7u Ph\u00e1p l\u00fd &amp; Th\u00f4ng t\u01b0 Thu\u1ebf 2026<\/span><\/a>.<\/p>\n<h2 class=\"p5\"><b>4. Ph\u00e2n lo\u1ea1i s\u1ed5 c\u00e1i<\/b><\/h2>\n<h3 class=\"p7\"><b>4.1. Ph\u00e2n lo\u1ea1i theo h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n<\/b><\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p1\"><b>H\u00ecnh th\u1ee9c<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p6\"><b>\u0110\u1eb7c \u0111i\u1ec3m<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p6\"><b>Nh\u1eadt k\u00fd chung<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p6\">M\u1ecdi nghi\u1ec7p v\u1ee5 ghi v\u00e0o s\u1ed5 Nh\u1eadt k\u00fd chung tr\u01b0\u1edbc, sau \u0111\u00f3 ghi sang s\u1ed5 c\u00e1i. Ph\u1ed5 bi\u1ebfn nh\u1ea5t v\u1edbi DN v\u1eeba v\u00e0 nh\u1ecf.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p6\"><b>Ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p6\">L\u1eadp ch\u1ee9ng t\u1eeb ghi s\u1ed5 t\u1eeb ch\u1ee9ng t\u1eeb g\u1ed1c, ghi v\u00e0o S\u1ed5 \u0110\u0103ng k\u00fd ch\u1ee9ng t\u1eeb ghi s\u1ed5 v\u00e0 s\u1ed5 c\u00e1i. Ph\u00f9 h\u1ee3p DN c\u00f3 nhi\u1ec1u giao d\u1ecbch c\u00f9ng lo\u1ea1i.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p6\"><b>Nh\u1eadt k\u00fd ch\u1ee9ng t\u1eeb<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p6\">Ph\u1ea3n \u00e1nh ph\u00e1t sinh C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n theo Nh\u1eadt k\u00fd &#8211; Ch\u1ee9ng t\u1eeb, ph\u00e1t sinh N\u1ee3 theo t\u1eebng t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng. Ph\u1ee9c t\u1ea1p, d\u00f9ng cho DN l\u1edbn.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p6\"><b>Nh\u1eadt k\u00fd &#8211; S\u1ed5 c\u00e1i<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p6\">K\u1ebft h\u1ee3p Nh\u1eadt k\u00fd v\u00e0 S\u1ed5 c\u00e1i trong c\u00f9ng m\u1ed9t s\u1ed5. \u00c1p d\u1ee5ng cho DN \u00edt nghi\u1ec7p v\u1ee5, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p nh\u1ecf.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p6\"><b>Ghi s\u1ed5 tr\u00ean m\u00e1y vi t\u00ednh (ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n)<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p6\">S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng ghi s\u1ed5 c\u00e1i khi nh\u1eadp ch\u1ee9ng t\u1eeb. Ph\u1ed5 bi\u1ebfn nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026, \u00e1p d\u1ee5ng cho h\u1ea7u h\u1ebft DN.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 class=\"p8\"><b>4.2. Ph\u00e2n lo\u1ea1i theo n\u1ed9i dung<\/b><\/h3>\n<ul class=\"ul1\">\n<li class=\"li1\">S\u1ed5 c\u00e1i chung (General Ledger): t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u1ee7a DN, l\u00e0 s\u1ed5 c\u00e1i &#8216;g\u1ed1c&#8217; ph\u1ee5c v\u1ee5 l\u1eadp BCTC.<\/li>\n<li class=\"li1\">S\u1ed5 c\u00e1i chi ti\u1ebft (Subsidiary Ledger): theo d\u00f5i chi ti\u1ebft m\u1ed9t t\u00e0i kho\u1ea3n, nh\u01b0 131 chi ti\u1ebft theo t\u1eebng kh\u00e1ch h\u00e0ng, 331 chi ti\u1ebft theo t\u1eebng nh\u00e0 cung c\u1ea5p.<\/li>\n<li class=\"li1\">S\u1ed5 c\u00e1i ti\u1ec1n m\u1eb7t (Cash Book): chuy\u00ean ghi nh\u1eadn thu chi ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, d\u00f9ng cho th\u1ee7 qu\u1ef9 v\u00e0 k\u1ebf to\u00e1n thanh to\u00e1n.<\/li>\n<li class=\"li1\">S\u1ed5 c\u00e1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (Fixed Assets Register): theo d\u00f5i nguy\u00ean gi\u00e1, hao m\u00f2n, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<\/ul>\n<h2 class=\"p4\"><b>5. C\u1ea5u tr\u00fac c\u1ee7a m\u1ed9t s\u1ed5 c\u00e1i chu\u1ea9n<\/b><\/h2>\n<p class=\"p1\">S\u1ed5 c\u00e1i theo TT 99\/2025 v\u00e0 TT 133\/2016 c\u00f3 c\u1ea5u tr\u00fac c\u01a1 b\u1ea3n g\u1ed3m 8 c\u1ed9t ch\u00ednh:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p1\"><b>C\u1ed9t<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p6\"><b>T\u00ean c\u1ed9t<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p6\"><b>N\u1ed9i dung ghi<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p6\"><b>A<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p6\">Ng\u00e0y th\u00e1ng ghi s\u1ed5<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p6\">Ng\u00e0y k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n ghi s\u1ed5 (c\u00f3 th\u1ec3 kh\u00e1c ng\u00e0y ch\u1ee9ng t\u1eeb)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\"><b>B<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\">S\u1ed1 hi\u1ec7u ch\u1ee9ng t\u1eeb<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\">S\u1ed1 duy nh\u1ea5t c\u1ee7a ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u1ec3 tra c\u1ee9u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\"><b>C<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\">Ng\u00e0y th\u00e1ng ch\u1ee9ng t\u1eeb<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\">Ng\u00e0y ph\u00e1t sinh giao d\u1ecbch theo ch\u1ee9ng t\u1eeb g\u1ed1c<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\"><b>D<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\">Di\u1ec5n gi\u1ea3i<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\">M\u00f4 t\u1ea3 ng\u1eafn g\u1ecdn n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p6\"><b>E<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p6\">Trang s\u1ed5 Nh\u1eadt k\u00fd chung<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p6\">S\u1ed1 trang trong s\u1ed5 Nh\u1eadt k\u00fd chung (b\u1ecf qua n\u1ebfu d\u00f9ng ph\u1ea7n m\u1ec1m)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\"><b>G<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\">STT d\u00f2ng<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\">S\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng trong s\u1ed5 Nh\u1eadt k\u00fd chung<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\"><b>H<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\">T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\">T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n \u0111ang ghi s\u1ed5 c\u00e1i<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\"><b>1, 2<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\">S\u1ed1 ph\u00e1t sinh N\u1ee3 \/ C\u00f3<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\">S\u1ed1 ti\u1ec1n ph\u00e1t sinh t\u0103ng ho\u1eb7c gi\u1ea3m c\u1ee7a t\u00e0i kho\u1ea3n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\">D\u00f2ng \u0111\u1ea7u trang ghi &#8216;S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3&#8217;, d\u00f2ng cu\u1ed1i trang c\u1ed9ng t\u1ed5ng ph\u00e1t sinh trong k\u1ef3 v\u00e0 t\u00ednh s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3. Khi sang trang m\u1edbi, chuy\u1ec3n s\u1ed1 d\u01b0 t\u1eeb cu\u1ed1i trang tr\u01b0\u1edbc l\u00ean \u0111\u1ea7u trang sau.<\/p>\n<h2 class=\"p5\"><b>6. H\u01b0\u1edbng d\u1eabn c\u00e1ch ghi s\u1ed5 c\u00e1i theo 5 h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n<\/b><\/h2>\n<h3 class=\"p8\"><b>6.1. H\u00ecnh th\u1ee9c Nh\u1eadt k\u00fd chung<\/b><\/h3>\n<p class=\"p1\">Quy tr\u00ecnh ghi s\u1ed5 c\u00e1i 5 b\u01b0\u1edbc:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">B\u01b0\u1edbc 1: M\u1edf s\u1ed5 \u0111\u1ea7u n\u0103m, ghi s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i kho\u1ea3n t\u1eeb s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 n\u0103m tr\u01b0\u1edbc.<\/li>\n<li class=\"li1\">B\u01b0\u1edbc 2: H\u00e0ng ng\u00e0y, k\u1ebf to\u00e1n nh\u1eadn ch\u1ee9ng t\u1eeb g\u1ed1c, ghi v\u00e0o Nh\u1eadt k\u00fd chung tr\u01b0\u1edbc.<\/li>\n<li class=\"li1\">B\u01b0\u1edbc 3: T\u1eeb Nh\u1eadt k\u00fd chung, ghi sang s\u1ed5 c\u00e1i c\u1ee7a t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng. C\u1ed9t B ghi s\u1ed1 ch\u1ee9ng t\u1eeb, c\u1ed9t C ng\u00e0y ch\u1ee9ng t\u1eeb, c\u1ed9t D di\u1ec5n gi\u1ea3i, c\u1ed9t H t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng, c\u1ed9t 1 ho\u1eb7c 2 ghi s\u1ed1 ti\u1ec1n N\u1ee3 ho\u1eb7c C\u00f3.<\/li>\n<li class=\"li1\">B\u01b0\u1edbc 4: Cu\u1ed1i k\u1ef3 (th\u00e1ng\/qu\u00fd\/n\u0103m), c\u1ed9ng t\u1ed5ng ph\u00e1t sinh N\u1ee3 v\u00e0 C\u00f3 trong k\u1ef3.<\/li>\n<li class=\"li1\">B\u01b0\u1edbc 5: T\u00ednh s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 = s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 + ph\u00e1t sinh N\u1ee3 &#8211; ph\u00e1t sinh C\u00f3 (v\u1edbi t\u00e0i kho\u1ea3n s\u1ed1 d\u01b0 N\u1ee3) ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i v\u1edbi t\u00e0i kho\u1ea3n s\u1ed1 d\u01b0 C\u00f3.<\/li>\n<\/ul>\n<p class=\"p1\">Khi d\u00f9ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n ch\u1ec9 c\u1ea7n nh\u1eadp ch\u1ee9ng t\u1eeb m\u1ed9t l\u1ea7n, s\u1ed5 c\u00e1i t\u1ef1 sinh ra. Nhi\u1ec7m v\u1ee5 ch\u00ednh l\u00e0 ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ea1ch to\u00e1n v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u chi ti\u1ebft v\u1edbi t\u1ed5ng h\u1ee3p.<\/p>\n<h3 class=\"p8\"><b>6.2. H\u00ecnh th\u1ee9c Ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/b><\/h3>\n<ul class=\"ul1\">\n<li class=\"li1\">H\u00e0ng ng\u00e0y: l\u1eadp Ch\u1ee9ng t\u1eeb ghi s\u1ed5 t\u1eeb c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c c\u00f9ng lo\u1ea1i, ghi v\u00e0o S\u1ed5 \u0110\u0103ng k\u00fd ch\u1ee9ng t\u1eeb ghi s\u1ed5.<\/li>\n<li class=\"li1\">T\u1eeb Ch\u1ee9ng t\u1eeb ghi s\u1ed5, ghi v\u00e0o s\u1ed5 c\u00e1i v\u00e0 c\u00e1c s\u1ed5 th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft li\u00ean quan.<\/li>\n<li class=\"li1\">Cu\u1ed1i m\u1ed7i trang s\u1ed5 c\u00e1i, c\u1ed9ng t\u1ed5ng s\u1ed1 ti\u1ec1n theo t\u1eebng c\u1ed9t v\u00e0 chuy\u1ec3n sang \u0111\u1ea7u trang sau.<\/li>\n<li class=\"li1\">Cu\u1ed1i k\u1ef3: kh\u00f3a s\u1ed5, c\u1ed9ng t\u1ed5ng ph\u00e1t sinh N\u1ee3 v\u00e0 C\u00f3, t\u00ednh s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/li>\n<\/ul>\n<h3 class=\"p8\"><b>6.3. H\u00ecnh th\u1ee9c Nh\u1eadt k\u00fd ch\u1ee9ng t\u1eeb<\/b><\/h3>\n<ul class=\"ul1\">\n<li class=\"li1\">S\u1ed1 ph\u00e1t sinh C\u00f3 c\u1ee7a m\u1ed7i t\u00e0i kho\u1ea3n: ghi t\u1ed5ng s\u1ed1 l\u1ea5y t\u1eeb Nh\u1eadt k\u00fd &#8211; Ch\u1ee9ng t\u1eeb ghi C\u00f3 t\u00e0i kho\u1ea3n \u0111\u00f3.<\/li>\n<li class=\"li1\">S\u1ed1 ph\u00e1t sinh N\u1ee3: ghi chi ti\u1ebft theo t\u1eebng t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng C\u00f3.<\/li>\n<li class=\"li1\">S\u1ed5 c\u00e1i ch\u1ec9 ghi m\u1ed9t l\u1ea7n v\u00e0o ng\u00e0y cu\u1ed1i th\u00e1ng (ho\u1eb7c cu\u1ed1i qu\u00fd) sau khi \u0111\u00e3 kh\u00f3a s\u1ed5 Nh\u1eadt k\u00fd &#8211; Ch\u1ee9ng t\u1eeb.<\/li>\n<li class=\"li1\">Ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p l\u1edbn c\u00f3 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb v\u00e0 nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p.<\/li>\n<\/ul>\n<h3 class=\"p8\"><b>6.4. H\u00ecnh th\u1ee9c Nh\u1eadt k\u00fd &#8211; S\u1ed5 c\u00e1i<\/b><\/h3>\n<ul class=\"ul1\">\n<li class=\"li1\">H\u00e0ng ng\u00e0y: ki\u1ec3m tra v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb theo t\u00e0i kho\u1ea3n, t\u1ed5ng h\u1ee3p v\u00e0o B\u1ea3ng t\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f9ng lo\u1ea1i.<\/li>\n<li class=\"li1\">T\u1eeb B\u1ea3ng t\u1ed5ng h\u1ee3p, ghi v\u00e0o Nh\u1eadt k\u00fd &#8211; S\u1ed5 c\u00e1i (c\u1ea3 nh\u1eadt k\u00fd v\u00e0 s\u1ed5 c\u00e1i trong c\u00f9ng m\u1ed9t s\u1ed5).<\/li>\n<li class=\"li1\">Cu\u1ed1i k\u1ef3: t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u c\u1ed9t ph\u00e1t sinh \u1edf ph\u1ea7n Nh\u1eadt k\u00fd v\u00e0 c\u1ed9t N\u1ee3 &#8211; C\u00f3 c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n \u1edf ph\u1ea7n S\u1ed5 c\u00e1i, ghi d\u00f2ng c\u1ed9ng ph\u00e1t sinh cu\u1ed1i k\u1ef3.<\/li>\n<li class=\"li1\">Ph\u00f9 h\u1ee3p v\u1edbi DN \u00edt nghi\u1ec7p v\u1ee5, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p nh\u1ecf, HTX c\u1ea5p x\u00e3.<\/li>\n<\/ul>\n<h3 class=\"p8\"><b>6.5. H\u00ecnh th\u1ee9c Ghi s\u1ed5 tr\u00ean m\u00e1y vi t\u00ednh (ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n)<\/b><\/h3>\n<p class=\"p1\">\u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c ph\u1ed5 bi\u1ebfn nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026, \u0111\u1eb7c bi\u1ec7t t\u1eeb khi ph\u1ea7n m\u1ec1m cloud v\u00e0 AI ph\u00e1t tri\u1ec3n m\u1ea1nh. Quy tr\u00ecnh:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n N\u1ee3 &#8211; C\u00f3 t\u1eeb ch\u1ee9ng t\u1eeb g\u1ed1c v\u00e0 nh\u1eadp d\u1eef li\u1ec7u v\u00e0o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/li>\n<li class=\"li1\">Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng ghi v\u00e0o s\u1ed5 Nh\u1eadt k\u00fd chung (ho\u1eb7c Ch\u1ee9ng t\u1eeb ghi s\u1ed5), s\u1ed5 c\u00e1i t\u1ed5ng h\u1ee3p v\u00e0 c\u00e1c s\u1ed5 th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft.<\/li>\n<li class=\"li1\">Ph\u1ea7n m\u1ec1m t\u1ef1 c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3, l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh v\u00e0 BCTC.<\/li>\n<li class=\"li1\">K\u1ebf to\u00e1n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u chi ti\u1ebft v\u1edbi t\u1ed5ng h\u1ee3p, hi\u1ec7u ch\u1ec9nh n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/li>\n<li class=\"li1\">Ph\u1ea7n m\u1ec1m hi\u1ec7n \u0111\u1ea1i c\u00f2n c\u00f3 AI\/OCR \u0111\u1ecdc h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1ef1 \u0111\u1ec1 xu\u1ea5t b\u00fat to\u00e1n v\u00e0 c\u1ea3nh b\u00e1o sai s\u00f3t h\u1ea1ch to\u00e1n.<\/li>\n<\/ul>\n<p class=\"p1\">Ph\u1ea7n m\u1ec1m ARITO ERP \u00e1p d\u1ee5ng \u0111\u1ea7y \u0111\u1ee7 m\u1eabu s\u1ed5 c\u00e1i theo TT 99\/2025 v\u00e0 TT 133\/2016, t\u00edch h\u1ee3p <a href=\"https:\/\/arito.vn\/en\/hoa-don-dien-tu\/\"><span class=\"s1\">Arito E-Invoice<\/span><\/a> and <a href=\"https:\/\/arito.vn\/en\/ket-noi-xu-ly-hoa-don\/\"><span class=\"s1\">k\u1ebft n\u1ed1i x\u1eed l\u00fd h\u00f3a \u0111\u01a1n<\/span><\/a> \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra v\u1edbi s\u1ed5 c\u00e1i m\u00e0 kh\u00f4ng c\u1ea7n nh\u1eadp tay.<\/p>\n<h2 class=\"p5\"><b>7. Ph\u00e2n bi\u1ec7t s\u1ed5 c\u00e1i v\u00e0 s\u1ed5 chi ti\u1ebft<\/b><\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p1\"><b>Ti\u00eau ch\u00ed<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p6\"><b>S\u1ed5 c\u00e1i<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p6\"><b>S\u1ed5 chi ti\u1ebft<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p6\"><b>M\u1ee5c \u0111\u00edch<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p6\">T\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 ph\u00e1t sinh c\u1ee7a m\u1ed9t t\u00e0i kho\u1ea3n trong k\u1ef3<\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p6\">Theo d\u00f5i chi ti\u1ebft t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng (kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p, NVL&#8230;) trong m\u1ed9t t\u00e0i kho\u1ea3n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\"><b>M\u1ee9c \u0111\u1ed9 chi ti\u1ebft<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\">Cao h\u01a1n c\u1ea5p t\u00e0i kho\u1ea3n, m\u1ed7i t\u00e0i kho\u1ea3n 1 s\u1ed5<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\">Chi ti\u1ebft \u0111\u1ebfn t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng\/m\u00e3\/l\u00f4<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\"><b>Ph\u1ee5c v\u1ee5<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\">L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh v\u00e0 BCTC<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\">Qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9, \u0111\u1ed1i so\u00e1t c\u00f4ng n\u1ee3, kho&#8230;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\"><b>\u0110\u1ed1i chi\u1ebfu<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\">T\u1ed5ng s\u1ed5 c\u00e1i = t\u1ed5ng t\u1ea5t c\u1ea3 s\u1ed5 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n \u0111\u00f3<\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p6\">T\u1ed5ng s\u1ed5 chi ti\u1ebft = s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 c\u00e1i<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p6\"><b>V\u00ed d\u1ee5 t\u00e0i kho\u1ea3n ph\u1ed5 bi\u1ebfn<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p6\">S\u1ed5 c\u00e1i TK 131, 331, 511, 632, 642<\/p>\n<\/td>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p6\">S\u1ed5 chi ti\u1ebft ph\u1ea3i thu kh\u00e1ch h\u00e0ng A, B, C; s\u1ed5 chi ti\u1ebft m\u1eb7t h\u00e0ng X, Y<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\">L\u01b0u \u00fd: t\u1ed5ng s\u1ed1 d\u01b0 tr\u00ean c\u00e1c s\u1ed5 chi ti\u1ebft c\u1ee7a m\u1ed9t t\u00e0i kho\u1ea3n ph\u1ea3i b\u1eb1ng s\u1ed1 d\u01b0 tr\u00ean s\u1ed5 c\u00e1i c\u1ee7a t\u00e0i kho\u1ea3n \u0111\u00f3. L\u1ec7ch s\u1ed1 l\u00e0 d\u1ea5u hi\u1ec7u sai s\u00f3t h\u1ea1ch to\u00e1n c\u1ea7n r\u00e0 so\u00e1t ngay.<\/p>\n<h2 class=\"p4\"><b>8. 5 sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi ghi s\u1ed5 c\u00e1i<\/b><\/h2>\n<ul class=\"ul1\">\n<li class=\"li1\">B\u1ecf s\u00f3t ch\u1ee9ng t\u1eeb: kh\u00f4ng ghi s\u1ed5 c\u00e1i khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb g\u1ed1c, \u0111\u1ebfn cu\u1ed1i k\u1ef3 ph\u00e1t hi\u1ec7n thi\u1ebfu nh\u01b0ng \u0111\u00e3 kh\u00f3a s\u1ed5. Kh\u1eafc ph\u1ee5c: \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 gi\u1eefa s\u1ed5 \u0111\u0103ng k\u00fd ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 c\u00e1i.<\/li>\n<li class=\"li1\">Ghi nh\u1ea7m t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng: h\u1ea1ch to\u00e1n sai c\u1ed9t N\u1ee3\/C\u00f3 ho\u1eb7c nh\u1ea7m t\u00e0i kho\u1ea3n. Kh\u1eafc ph\u1ee5c: ki\u1ec3m tra b\u1eb1ng c\u00e1ch l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh, n\u1ebfu hai b\u00ean kh\u00f4ng c\u00e2n l\u00e0 c\u00f3 sai s\u00f3t.<\/li>\n<li class=\"li1\">Kh\u00f4ng c\u1eadp nh\u1eadt bi\u1ec3u m\u1eabu khi Th\u00f4ng t\u01b0 m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c: nhi\u1ec1u DN v\u1eabn d\u00f9ng m\u1eabu s\u1ed5 c\u00e1i theo TT 200 d\u00f9 \u0111\u00e3 chuy\u1ec3n sang TT 99 t\u1eeb 01\/01\/2026. Kh\u1eafc ph\u1ee5c: c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m tr\u01b0\u1edbc 31\/12\/2025.<\/li>\n<li class=\"li1\">Kh\u00f4ng \u0111\u1ed1i chi\u1ebfu s\u1ed5 c\u00e1i v\u1edbi s\u1ed5 chi ti\u1ebft \u0111\u1ecbnh k\u1ef3: ph\u00e1t hi\u1ec7n l\u1ec7ch s\u1ed1 khi quy\u1ebft to\u00e1n n\u0103m, m\u1ea5t nhi\u1ec1u th\u1eddi gian truy v\u1ebft. Kh\u1eafc ph\u1ee5c: \u0111\u1ed1i chi\u1ebfu h\u00e0ng th\u00e1ng, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n c\u00f4ng n\u1ee3 v\u00e0 kho.<\/li>\n<li class=\"li1\">Kh\u00f4ng l\u01b0u tr\u1eef ho\u1eb7c l\u01b0u tr\u1eef kh\u00f4ng \u0111\u1ee7 10 n\u0103m theo Lu\u1eadt K\u1ebf to\u00e1n 88\/2015: d\u1ec5 b\u1ecb x\u1eed ph\u1ea1t khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra. Kh\u1eafc ph\u1ee5c: l\u01b0u tr\u1eef \u0111i\u1ec7n t\u1eed tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n cloud, sao l\u01b0u \u0111\u1ecbnh k\u1ef3.<\/li>\n<\/ul>\n<h2 class=\"p5\"><b>9. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 s\u1ed5 c\u00e1i<\/b><\/h2>\n<h3 class=\"p8\"><b>S\u1ed5 c\u00e1i v\u00e0 s\u1ed5 Nh\u1eadt k\u00fd chung kh\u00e1c nhau th\u1ebf n\u00e0o?<\/b><\/h3>\n<p class=\"p1\">S\u1ed5 Nh\u1eadt k\u00fd chung ghi t\u1ea5t c\u1ea3 nghi\u1ec7p v\u1ee5 theo tr\u00ecnh t\u1ef1 th\u1eddi gian (kh\u00f4ng ph\u00e2n theo t\u00e0i kho\u1ea3n). S\u1ed5 c\u00e1i ghi theo t\u1eebng t\u00e0i kho\u1ea3n (m\u1ed7i t\u00e0i kho\u1ea3n 1 s\u1ed5). Nh\u1eadt k\u00fd chung l\u00e0 ngu\u1ed3n \u0111\u1ec3 ghi sang s\u1ed5 c\u00e1i.<\/p>\n<h3 class=\"p8\"><b>C\u00f3 b\u1eaft bu\u1ed9c l\u1eadp s\u1ed5 c\u00e1i cho m\u1ecdi doanh nghi\u1ec7p kh\u00f4ng?<\/b><\/h3>\n<p class=\"p1\">C\u00f3, theo Lu\u1eadt K\u1ebf to\u00e1n 88\/2015 v\u00e0 TT 99\/2025 (ho\u1eb7c TT 133\/2016), m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i l\u1eadp s\u1ed5 c\u00e1i cho t\u1eebng t\u00e0i kho\u1ea3n \u0111ang s\u1eed d\u1ee5ng. H\u1ed9 kinh doanh \u00e1p d\u1ee5ng TT 88\/2021 c\u00f3 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n h\u01a1n nh\u01b0ng v\u1eabn c\u1ea7n s\u1ed5 ghi nh\u1eadn giao d\u1ecbch.<\/p>\n<h3 class=\"p8\"><b>L\u01b0u tr\u1eef s\u1ed5 c\u00e1i trong bao l\u00e2u?<\/b><\/h3>\n<p class=\"p1\">T\u1ed1i thi\u1ec3u 10 n\u0103m theo \u0110i\u1ec1u 41 Lu\u1eadt K\u1ebf to\u00e1n 88\/2015. V\u1edbi DN gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, s\u1ed5 c\u00e1i ph\u1ea3i l\u01b0u tr\u1eef v\u00e0 b\u00e0n giao cho c\u01a1 quan qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh.<\/p>\n<h3 class=\"p8\"><b>S\u1ed5 c\u00e1i \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd nh\u01b0 s\u1ed5 gi\u1ea5y kh\u00f4ng?<\/b><\/h3>\n<p class=\"p1\">C\u00f3, theo Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed 20\/2023 v\u00e0 Lu\u1eadt K\u1ebf to\u00e1n 88\/2015. S\u1ed5 c\u00e1i \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi l\u1eadp, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi l\u01b0u tr\u1eef tr\u00ean h\u1ec7 th\u1ed1ng b\u1ea3o m\u1eadt.<\/p>\n<h3 class=\"p8\"><b>Khi n\u00e0o c\u1ea7n kh\u00f3a s\u1ed5 c\u00e1i?<\/b><\/h3>\n<p class=\"p1\">Cu\u1ed1i th\u00e1ng, cu\u1ed1i qu\u00fd ho\u1eb7c cu\u1ed1i n\u0103m t\u00f9y theo ch\u00ednh s\u00e1ch c\u1ee7a doanh nghi\u1ec7p. Kh\u00f3a s\u1ed5 cu\u1ed1i n\u0103m l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ec3 l\u1eadp BCTC. Sau khi kh\u00f3a, kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eeda s\u1ed1 li\u1ec7u, m\u1ecdi \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i l\u1eadp b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh m\u1edbi.<\/p>\n<h3 class=\"p8\"><b>M\u1eabu s\u1ed5 c\u00e1i TT 99\/2025 kh\u00e1c m\u1eabu TT 200\/2014 \u1edf \u0111i\u1ec3m n\u00e0o?<\/b><\/h3>\n<p class=\"p1\">TT 99\/2025 c\u1eadp nh\u1eadt m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n m\u1edbi, \u0111i\u1ec1u ch\u1ec9nh c\u1ea5u tr\u00fac m\u1ed9t s\u1ed1 c\u1ed9t s\u1ed1 d\u01b0 \u0111a c\u1ea5p v\u00e0 ph\u1ea7n \u0111\u1ed1i \u1ee9ng nhi\u1ec1u t\u00e0i kho\u1ea3n. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u00e3 c\u1eadp nh\u1eadt m\u1eabu m\u1edbi s\u1ebd t\u1ef1 \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026.<\/p>\n<h3 class=\"p8\"><b>Doanh nghi\u1ec7p d\u00f9ng ph\u1ea7n m\u1ec1m c\u00f3 c\u1ea7n in s\u1ed5 c\u00e1i ra gi\u1ea5y kh\u00f4ng?<\/b><\/h3>\n<p class=\"p1\">Kh\u00f4ng b\u1eaft bu\u1ed9c n\u1ebfu DN l\u01b0u tr\u1eef \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1eef k\u00fd s\u1ed1 h\u1ee3p l\u1ec7. Tuy nhi\u00ean nhi\u1ec1u DN v\u1eabn in s\u1ed5 c\u00e1i cu\u1ed1i n\u0103m, \u0111\u00f3ng quy\u1ec3n v\u00e0 l\u01b0u tr\u1eef song song \u0111\u1ec3 thu\u1eadn ti\u1ec7n ki\u1ec3m tra thu\u1ebf.<\/p>\n<h3 class=\"p8\"><b>Sai s\u00f3t tr\u00ean s\u1ed5 c\u00e1i \u0111\u00e3 kh\u00f3a c\u00f3 s\u1eeda \u0111\u01b0\u1ee3c kh\u00f4ng?<\/b><\/h3>\n<p class=\"p1\">Kh\u00f4ng s\u1eeda tr\u1ef1c ti\u1ebfp. Ph\u1ea3i l\u1eadp b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh trong k\u1ef3 k\u1ebf ti\u1ebfp, ghi r\u00f5 &#8216;\u0110i\u1ec1u ch\u1ec9nh b\u00fat to\u00e1n s\u1ed1&#8230; ng\u00e0y&#8230; l\u00fd do&#8230;&#8217;. Sai s\u00f3t l\u1edbn \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn BCTC \u0111\u00e3 n\u1ed9p ph\u1ea3i l\u1eadp t\u1edd khai b\u1ed5 sung v\u00e0 b\u00e1o c\u00e1o l\u1ea1i v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<h2 class=\"p4\"><b>10. T\u1ed5ng k\u1ebft<\/b><\/h2>\n<p class=\"p1\">S\u1ed5 c\u00e1i l\u00e0 x\u01b0\u01a1ng s\u1ed1ng c\u1ee7a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p, l\u00e0 c\u1ea7u n\u1ed1i gi\u1eefa ch\u1ee9ng t\u1eeb g\u1ed1c v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. N\u0103m 2026 \u0111\u00e1nh d\u1ea5u chuy\u1ec3n \u0111\u1ed5i quan tr\u1ecdng khi Th\u00f4ng t\u01b0 99\/2025 thay Th\u00f4ng t\u01b0 200\/2014, doanh nghi\u1ec7p l\u1edbn c\u1ea7n c\u1eadp nh\u1eadt bi\u1ec3u m\u1eabu s\u1ed5 c\u00e1i ngay t\u1eeb \u0111\u1ea7u n\u0103m. Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u00e1p d\u1ee5ng TT 133\/2016 v\u1eabn gi\u1eef nguy\u00ean c\u1ea5u tr\u00fac.<\/p>\n<p class=\"p1\">\u0110\u1ec3 ghi s\u1ed5 c\u00e1i nhanh, ch\u00ednh x\u00e1c v\u00e0 t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt khi ph\u00e1p l\u00fd thay \u0111\u1ed5i, ph\u1ea7n l\u1edbn doanh nghi\u1ec7p Vi\u1ec7t Nam hi\u1ec7n s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. Ph\u1ea7n m\u1ec1m v\u1eeba gi\u1ea3m 70 \u0111\u1ebfn 80 ph\u1ea7n tr\u0103m th\u1eddi gian nh\u1eadp li\u1ec7u, v\u1eeba h\u1ea1n ch\u1ebf sai s\u00f3t h\u1ea1ch to\u00e1n do t\u1ef1 \u0111\u1ed9ng ki\u1ec3m tra c\u00e2n \u0111\u1ed1i N\u1ee3 &#8211; C\u00f3.<\/p>\n<p class=\"p1\">ARITO ERP cung c\u1ea5p module s\u1ed5 c\u00e1i \u0111\u1ea7y \u0111\u1ee7 theo TT 99\/2025 v\u00e0 TT 133\/2016, t\u1ef1 sinh s\u1ed5 c\u00e1i t\u1eeb ch\u1ee9ng t\u1eeb nh\u1eadp, \u0111\u1ed1i chi\u1ebfu ch\u00e9o v\u1edbi s\u1ed5 chi ti\u1ebft, l\u01b0u tr\u1eef \u0111i\u1ec7n t\u1eed 10 n\u0103m v\u00e0 xu\u1ea5t bi\u1ec3u m\u1eabu in chu\u1ea9n ph\u00e1p l\u00fd. Tham kh\u1ea3o th\u00eam v\u1ec1 <a href=\"https:\/\/arito.vn\/en\/mo-hinh-erp-la-gi\/\"><span class=\"s1\">m\u00f4 h\u00ecnh ERP<\/span><\/a>, <a href=\"https:\/\/arito.vn\/en\/giai-phap-nganh\/\"><span class=\"s1\">gi\u1ea3i ph\u00e1p ng\u00e0nh<\/span><\/a>, ho\u1eb7c xem c\u00e1c <a href=\"https:\/\/arito.vn\/en\/khach-hang\/\"><span class=\"s1\">kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng Arito<\/span><\/a>. T\u00ecm hi\u1ec3u s\u1ea3n ph\u1ea9m t\u1ea1i <a href=\"https:\/\/arito.vn\/en\/\"><span class=\"s1\">arito.vn<\/span><\/a>.<\/p>\n<p class=\"p8\"><b>Xem th\u00eam<\/b><\/p>\n<ul class=\"ul1\">\n<li class=\"li9\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/bo-tai-lieu-phap-ly-thong-tu-thue\/\">B\u1ed9 T\u00e0i li\u1ec7u Ph\u00e1p l\u00fd &amp; Th\u00f4ng t\u01b0 Thu\u1ebf m\u1edbi nh\u1ea5t 2026<\/a><\/span><\/li>\n<li class=\"li9\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/hoa-don-dien-tu\/\">Ph\u1ea7n m\u1ec1m H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed Arito E-Invoice<\/a><\/span><\/li>\n<li class=\"li9\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/ket-noi-xu-ly-hoa-don\/\">K\u1ebft n\u1ed1i x\u1eed l\u00fd h\u00f3a \u0111\u01a1n trong h\u1ec7 th\u1ed1ng ARITO ERP<\/a><\/span><\/li>\n<li class=\"li9\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/mo-hinh-erp-la-gi\/\">M\u00f4 h\u00ecnh ERP l\u00e0 g\u00ec? C\u00e1c m\u00f4 h\u00ecnh ERP ph\u1ed5 bi\u1ebfn<\/a><\/span><\/li>\n<li class=\"li9\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/dao-tao-va-huong-dan-su-dung\/\">\u0110\u00e0o t\u1ea1o v\u00e0 h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m Arito<\/a><\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>S\u1ed5 c\u00e1i l\u00e0 ch\u1ee9ng t\u1eeb t\u1ed5ng h\u1ee3p quan tr\u1ecdng nh\u1ea5t trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p, ghi nh\u1eadn to\u00e0n b\u1ed9 ph\u00e1t sinh N\u1ee3 v\u00e0 C\u00f3 c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n trong k\u1ef3. N\u0103m 2026, c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (thay Th\u00f4ng t\u01b0 200\/2014 t\u1eeb 01\/01\/2026) ho\u1eb7c Th\u00f4ng t\u01b0 133\/2016 \u0111\u1ec1u c\u1ea7n c\u1eadp [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":10343,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,306],"tags":[],"class_list":["post-10303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tai-chinh-ke-toan"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10303","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=10303"}],"version-history":[{"count":9,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10303\/revisions"}],"predecessor-version":[{"id":17327,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/10303\/revisions\/17327"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/10343"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=10303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=10303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=10303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}